Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 35A(7)] [Section 35A] [Entire Act] State of Kerala - Subsection Section 35A(7)(i) in Kerala General Sales Tax Rules, 1963 (i)Where on re-sale, the property is sold on a higher price than at the first sale, the difference shall be the property of the owner of goods.